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NEW QUESTION: 1
A firm has entered into a long-term purchase obligation. This will allow the firm to obtain raw materials for operations at a known price over the next 6 years. This obligation must be reflected on the balance sheet as:
A. none of these answers.
B. a long-term liability.
C. a current liability until the first purchase occurs.
D. a footnote disclosure.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
It is important to recognize that liabilities arise and are recognized on the balance-sheet only if the firm has consumed at least a part of the services or goods under the contract. Until then, a liability is not admitted since there is no corresponding asset or equity that has been generated (a similar principle holds for the recognition of assets). However, due to the bonding nature of the contract, it must be disclosed in footnotes along with the relevant details so that analysts can figure in the impact of all such agreements while evaluating the future health of the firm.

NEW QUESTION: 2
A company runs virtual machines (VMs) in Azure. Some VMs are hosted in a virtual network in the West Central US region. Other VMs are hosted in a virtual network in the West US 2 region. Each virtual network has its own IP address range. The virtual networks are not integrated.
You need to ensure that database in the virtual networks can replicate data from one region to the other. The solution must minimize effort required.
NOTE: Each correct selection is worth one point.
A. Configure database replication for the databases.
B. Create ExpressRoute connections to each virtual network.
C. Migrate the databases to Azure SQL Database.
D. Implement virtual network peering.
Answer: A,C
Explanation:
Explanation
Active geo-replication is Azure SQL Database feature that allows you to create readable replicas of your database in the same or different data center (region).
References:
https://docs.microsoft.com/en-us/azure/sql-database/sql-database-geo-replication-overview

NEW QUESTION: 3
Which metric is used in the Proportion Distribution report?
A. Target budget
B. Volume
C. Total revenue
D. Accept rate
Answer: B